News & Media

Retrospective Amendment and Consequent Interest Liability in GST Legislation – An Analysis

Mar 11, 2020
  • Author(s) : Vinitt Nagla
  • Vinitt Nagla, Associate Partner, Economic Laws Practice) authored an article in Taxsutra, in which he examines the retrospective amendment to Rule 61(5) of Central Goods and Services Tax Rules, 2017 (which replaced GSTR-3 with GSTR-3B) and consequent interest liability.

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